Also see the section: Additional comments on winterizing - draining versus the use of fuel a stabilizer. The use of stabilizer is convenient but I think draining is preferred as it is safer not storing garden equipment over the winter loaded with gasoline.
Then, when it comes time to start mowing again (yes, I know, you can't wait), all you should have to do is add fresh gas (don't use last season's). The mower should start on the first (well, maybe, second) pull. There may be some white/blue smoke for a few seconds from it burning off the oil coating on the cylinder walls but this should quickly disappear.
The Lawn-mower-shop.com Web site has great deal of useful information including diagrams of popular carburetors and links to small engine manufacturers.
Here is another recommendation:
(From: Bill Harnell (firstname.lastname@example.org).)
Change the oil at the END of the season. No need to leave the acid charged oil in the crankcase over the winter to corrode the engine.
Then add a couple of teaspoons or so of Stabilit to the gas tank. Run the engine for approximately 5 minutes and while you're at it, inject some fogging oil through the carburetor to thoroughly coat all of the interior surfaces. Directions are provided on the fogging oil container.
Wipe the frame and handle with an oily cloth and oil all pivot points lightly. Clean the crud from under the deck - you do that frequently all summer - right? Remove all the grass clippings from around the flywheel and the cylinder fins.
Then store it in the shed or garage.
It will start on the first or second pull every spring.
BTW, you should be able to get both Stabilit and fogging oil at any reputable engine service center.